Ruth S. Marcott
Of Counsel
- J.D., University of Minnesota Law School, cum laude
- B.A., University of St. Thomas, summa cum laude
- U.S. Tax Court
- U.S. Claims Court
- U.S. District Court for the District of Minnesota
- U.S. Court of Appeals for the Eighth Circuit
- Minnesota
- Wisconsin
- International Foundation of Employee Benefit Programs (IFEBP)
- The ESOP Association
- National Center for Employee Ownership (NCEO)
- Federal Bar Association (Minnesota Chapter)
Complex fiduciary and financial relationships can create exacting operational duties and responsibilities—as well as the potential for high-risk litigation and claims. Ruth helps clients meet those challenges with guidance and dispute representation that reflects a rare combination of transactional and litigation expertise.
An accomplished employee benefits specialist, Ruth provides advice and guidance on compliance with federal and state benefits laws including ERISA, IRC, ACA, and the MPPAA. Ruth also has extensive litigation and other dispute-related experience. Her combined experience increases her effectiveness as an advocate defending audits or investigations by the DOL or the IRS.
Ruth acts as Fund Counsel to Taft-Hartley multiemployer plans. Her work for these funds employ her skills of addressing their unique and multi-faceted operational and legal requirements in providing benefits to numerous participants.
Speaking Engagements
- "Introduction to Withdrawal Liability," IFEBP 65th Annual Employee Benefits Conference, San Diego, CA, October 2019 (Presenter)
- “Legal Legislative and Regulatory Update for Benefit Plans,” IFEBP 2019 Minnesota Construction Summit, January 2019 (co-presenter)
- “Role of Administrator in Partitioning or a Mass Withdrawal Declaration,” IFEBP 64th Annual Benefits Conference, 2018 (co-presenter)
- “Multiemployer Pension Plan Withdrawal Liability: Remedies and Defenses Explored!,” Knowledge Group Webinar, 2018 (co-presenter)
- "HRAs, HSAs and FSAs – The Benefits, Their Rules, Their Interaction and Their Maximization by Stacking," IFEBP Webinar, 2017
- "Multiemployer and Other Union Plans: Issues and Outlook," Advanced Employee Benefits Workshop, 2017
- "ERISA Litigation Trends in 2017 and Beyond: Delving Deeper," The Knowledge Group Webinar, 2016 (Co-presenter)
- "ACA Compliance for Public Plans," IFEBP Annual Meeting, 2016
- "Navigating Pension Plan De-Risking: Significant Implications to Employers and Retirement Policy," The Knowledge Group Webinar, 2016 (Co-presenter)
- "Employee Benefits Update in the ACA Era," Felhaber Larson Annual Seminar, 2015 (Co-presenter)
Publications
- “Judge Says Segal Blend Method To Calculate Multiemployer Pension Withdrawal Liability Was A Mistake,” Associated General Contractors, April 5, 2018 (author)
- “Latest Budget Bill Included Critical Changes for Retirement Plans,” Felhaber Law Bulletin, February 13, 2018 (author)
- “IRS Proposes Clarifications of Key Deferred Comp Questions,” Felhaber Law Bulletin, August 9, 2016 (author)
- “Common Control for Purposes of Withdrawal Liability is Determined at Time Covered Work Resumes Rather than Time of Withdrawal, 10th Circuit Rules,” Associated General Contractors, June 22, 2016 (author)
- “Construction Employers: Acquisitions May Trigger Withdrawal Liability,” Felhaber Law Bulletin, May 13, 2016 (author)
- “Joint Venturer Private Equity Firms Jointly Liable for Pension Withdrawal Liability,” Felhaber Law Bulletin, April 4, 2016 (author)
- “6 Top Ways to Increase Net Collections,” Benefits Magazine, September 2014
- “Red Flags for Trustees: Detecting Weak Points in Your Fiduciary Armor,” Benefits Magazine, June 2014
- Withdrawal Liability Arbitrations
- Sachsenmaier v. SuperValu, 10-4868 (D. Minn.) (defense against alleged wrongful denial of disability benefits claim)
- Thorkelson, et al. v. ELCA, et al., 10-1712 (D. Minn.) (defense against benefits class action case)
- Kendall v. Int’l. Assoc. of Bridge, Structural, and Ornamental Workers Local 793 Pension Plan, et al., 10-3140 (D. Minn.) (defense of third party administrator)
- Aiken v. U.S. Transformer, Inc., 2009 WL 1940559 (U.S. Id. 2009) (defense of ERISA and RICO claims asserted against plan sponsor and corporate officers and agents)
- Cruz v. Lawson Software Inc., 08-cv-5900 (D. Minn.) (defense of ERISA claims in class action)
- Martindale-Hubbell, Rated “AV Preeminent”
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